Georgia 2023-2024 Regular Session

Georgia House Bill HB1269 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	24 LC 43 2896~~/AP~~
2		-	House Bill 1269 ~~(AS PASSED HOUSE AND SENATE)~~
	1	+	24 LC 43 2896
	2	+	House Bill 1269
3	3		By: Representatives Hawkins of the 27
4	4		th
5	5		, Dunahoo of the 31
6	6		st
7	7		, Dubnik of the 29
8	8		th
9	9		, McCollum
10	10		of the 30
11	11		th
12	12		, Clark of the 100
13	13		th
14	14		, and others
15	15		A BILL TO BE ENTITLED
16	16		AN ACT
17	17		To provide for a new homestead exemption from City of Gainesville ad valorem taxes for
18	18		1
19	19		municipal purposes in an amount equal to the amount by which the current year assessed2
20	20		value of a homestead exceeds the adjusted base year assessed value of such homestead; to3
21	21		provide for definitions; to specify the terms and conditions of the exemption and the4
22	22		procedures relating thereto; to provide for applicability; to provide for compliance with5
23	23		constitutional requirements; to provide for a referendum, effective dates, and automatic6
24	24		repeal; to provide for mandatory execution of election and judicial remedies regarding failure7
25	25		to comply; to repeal conflicting laws; and for other purposes.8
26	26		BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:9
27	27		SECTION 1.10
28	28		(a) As used in this Act, the term:11
29	29		(1) "Ad valorem taxes for municipal purposes" means all ad valorem taxes for municipal12
30	30		purposes levied by, for, or on behalf of the City of Gainesville, except for any ad valorem13
31	31		taxes levied to pay interest on and to retire bonded indebtedness.14
32	32		(2) "Adjusted base year assessed value" means the sum of:15
33	33		(A) The previous adjusted base year assessed value;16
34	34		H. B. 1269
35		-	- 1 - 24 LC 43 2896~~/AP~~
	35	+	- 1 - 24 LC 43 2896
36	36		(B) An amount equal to the difference between the current year assessed value of the
37	37		17
38	38		homestead and the base year assessed value of the homestead, provided that such18
39	39		amount shall not exceed 3 percent of the previous adjusted base year assessed value of19
40	40		the homestead; and20
41	41		(C) The value of any substantial property change, provided that no such value added21
42	42		improvements to the homestead shall be duplicated as to the same addition or22
43	43		improvement.23
44	44		(3) "Base year assessed value" means:24
45	45		(A) With respect to an exemption under this section which is first granted to a person25
46	46		on such person's homestead for the 2025 taxable year, the assessed value for taxable26
47	47		year 2023, including any final determination of value on appeal pursuant to Code27
48	48		Section 48-5-311, of the homestead; or28
49	49		(B) In all other cases, the assessed value, including any final determination of value on29
50	50		appeal pursuant to Code Section 48-5-311, of the homestead from the taxable year30
51	51		immediately preceding the taxable year in which the exemption under this section is31
52	52		first granted to the applicant.32
53	53		(4) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of33
54	54		the O.C.G.A., as amended.34
55	55		(5) "Previous adjusted base year assessed value" means:35
56	56		(A) With respect to the year for which the exemption under this section is first granted36
57	57		to a person on such person's homestead, the base year assessed value; or37
58	58		(B) In all other cases, the adjusted base year assessed value of the homestead as38
59	59		calculated in the taxable year immediately preceding the current year, including any39
60	60		final determination of value on appeal pursuant to Code Section 48-5-311.40
61	61		(6) "Substantial property change" means any increase or decrease in the assessed value41
62	62		of a homestead derived from additions or improvements to, or the removal of real42
63	63		property from, the homestead which occurred after the year in which the base year43
64	64		H. B. 1269
65		-	- 2 - 24 LC 43 2896~~/AP~~
	65	+	- 2 - 24 LC 43 2896
66	66		assessed value is determined for the homestead. The assessed value of the substantial
67	67		44
68	68		property changes shall be established following any final determination of value on45
69	69		appeal pursuant to Code Section 48-5-311.46
70	70		(b)(1) Each resident of the City of Gainesville is granted an exemption on that person's47
71	71		homestead from City of Gainesville ad valorem taxes for municipal purposes in an48
72	72		amount equal to the amount by which the current year assessed value of that homestead,49
73	73		including any final determination of value on appeal pursuant to Code Section 48-5-31150
74	74		of the O.C.G.A., exceeds its previous adjusted base year assessed value.51
75	75		(2) Except as provided for in subsection (c) of this section, no exemption provided for52
76	76		in this subsection shall transfer to any subsequent owner of the property, and the assessed53
77	77		value of the property shall be as provided by law. 54
78	78		(c) The surviving spouse of the person who has been granted the exemption provided for55
79	79		in subsection (b) of this section shall continue to receive the exemption provided under56
80	80		subsection (b) of this section, so long as such surviving spouse continues to occupy the57
81	81		residence as a homestead.58
82	82		(d) A person shall not receive the homestead exemption granted by subsection (b) of this59
83	83		section unless such person or person's agent files an application with the governing60
84	84		authority of the City of Gainesville or the designee thereof giving such information relative61
85	85		to receiving such exemption as will enable the governing authority of the City of62
86	86		Gainesville or the designee thereof to make a determination regarding the initial and63
87	87		continuing eligibility of such person for such exemption or such person has already filed64
88	88		for and is receiving a homestead exemption and such existing application provides65
89	89		sufficient information to make such determination of eligibility. The governing authority66
90	90		of the City of Gainesville or the designee thereof shall provide application forms for this67
91	91		purpose.68
92	92		(e) The exemption shall be claimed and returned as provided in Code Section 48-5-50.169
93	93		of the O.C.G.A., as amended. The exemption shall be automatically renewed from year70
94	94		H. B. 1269
95		-	- 3 - 24 LC 43 2896~~/AP~~
	95	+	- 3 - 24 LC 43 2896
96	96		to year so long as the owner occupies the residence as a homestead. After a person has
97	97		71
98	98		filed the proper application as provided in subsection (d) of this section, it shall not be72
99	99		necessary to make application thereafter for any year and the exemption shall continue to73
100	100		be allowed to such person. It shall be the duty of any person granted the homestead74
101	101		exemption under subsection (b) of this section to notify the governing authority of the City75
102	102		of Gainesville or the designee thereof in the event that such person for any reason becomes76
103	103		ineligible for that exemption.77
104	104		(f)(1) The exemption granted by subsection (b) of this section shall not apply to or affect78
105	105		state or county ad valorem taxes or county or independent school district ad valorem79
106	106		taxes for educational purposes.80
107	107		(2) Except as otherwise provided in paragraph (3) of this subsection, the homestead81
108	108		exemption granted by subsection (b) of this section shall be in addition to and not in lieu82
109	109		of any other homestead exemption applicable to ad valorem taxes.83
110	110		(3) The homestead exemption granted by subsection (b) of this section shall be in lieu84
111	111		of and not in addition to any other base year value or adjusted base year value homestead85
112	112		exemption provided by local Act which is applicable to City of Gainesville ad valorem86
113	113		taxes for municipal purposes. 87
114	114		(g) The exemption granted by this Act shall be applicable to all taxable years beginning88
115	115		on or after January 1, 2025.89
116	116		SECTION 2.90
117	117		In accordance with the requirements of Article VII, Section II of the Constitution of the State91
118	118		of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority92
119	119		vote in both the Senate and the House of Representatives.93
120	120		H. B. 1269
121		-	- 4 - 24 LC 43 2896~~/AP~~
	121	+	- 4 - 24 LC 43 2896
122	122		SECTION 3.
123	123		94
124	124		(a) The election superintendent of the City of Gainesville shall call and conduct an election95
125	125		as provided in this section for the purpose of submitting this Act to the electors of the City96
126	126		of Gainesville for approval or rejection. The municipal election superintendent shall97
127	127		conduct such election on the Tuesday after the first Monday in November, 2024, and shall98
128	128		issue the call and conduct such election as provided by general law. The municipal99
129	129		election superintendent shall cause the date and purpose of the election to be published100
130	130		once a week for two weeks immediately preceding the date thereof in the official organ of101
131	131		Hall County. The ballot shall have written or printed thereon the words:102
132	132		"( ) YES103
133	133		104
134	134		( ) NO105
135	135		106
136	136		107
137	137		108
138	138		Shall the Act be approved which provides a homestead exemption from City
139	139		of Gainesville ad valorem taxes for municipal purposes in an amount equal
140	140		to the amount by which the current year assessed value of a homestead
141	141		exceeds its base year assessed value, provided that the base year assessed
142	142		value of such homestead shall be subject to annual increases of up to 3
143	143		percent?"
144	144		All persons desiring to vote for approval of the Act shall vote "Yes," and those persons
145	145		109
146	146		desiring to vote for rejection of the Act shall vote "No." 110
147	147		(b) If more than one-half of the votes cast on such question are for approval of the Act,111
148	148		Section 1 of this Act shall become of full force and effect on January 1, 2025. If the Act112
149	149		is not so approved or if the election is not conducted as provided in this section, Section 1113
150	150		of this Act shall not become effective and this Act shall be automatically repealed on the114
151	151		first day of July immediately following that election date. 115
152	152		(c) The expense of such election shall be borne by the City of Gainesville. It shall be the116
153	153		municipal election superintendent's duty to certify the result thereof to the Secretary of117
154	154		State.118
155	155		(d) The provisions of this section shall be mandatory upon the municipal election119
156	156		superintendent and are not intended as directory. If the municipal election superintendent120
157	157		H. B. 1269
158		-	- 5 - 24 LC 43 2896~~/AP~~
	158	+	- 5 - 24 LC 43 2896
159	159		fails or refuses to comply with this section, any elector of the City of Gainesville may apply
160	160		121
161	161		for a writ of mandamus to compel the election superintendent to perform his or her duties122
162	162		under this section. If the court finds that the municipal election superintendent has not123
163	163		complied with this section, the court shall fashion appropriate relief requiring the municipal124
164	164		election superintendent to call and conduct such election on the date required by this125
165	165		section or on the next date authorized for special elections provided for in Code Section126
166	166		21-2-540 of the O.C.G.A.127
167	167		SECTION 4.128
168	168		Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon129
169	169		its approval by the Governor or upon its becoming law without such approval.130
170	170		SECTION 5.131
171	171		All laws and parts of laws in conflict with this Act are repealed.132
172	172		H. B. 1269
173	173		- 6 -